Financer
French State
Form
Tax credit
Recurrence
Over the water
Eligible carriers
Applicants
Independent SMEs
Implementation
France
Other criteria
Subject to actual tax (IS or IR) or tax exempt
Eligible projects
Eligible expenditure
Internal and external costs related to the design activities of prototypes or pilot installations of new products (excluding production costs), such as salaries of employees assigned to these projects, depreciation of equipment, industrial property costs, etc.
Duration
Valid each year, if eligibility is confirmed
Amount
30 % of eligible expenditure (a ceiling of 400 k€/year)
Sectors addressed
Subjects of prototyping, carried by industrial, commercial or agricultural enterprises
TRL
All TRL